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SUBPART C—Compromise of a Claim (§15.41 to §15.49)

• 15.41—When a claim may be compromised.
• 15.43—Reasons for compromising a claim.
• 15.45—Consideration of tax consequences to the Government.
• 15.47—Finality of a compromise.
• 15.49—Mutual releases of the debtor and the Government.